Assessment Law Compilation and Property Tax Provisions

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Act No. 3995: Assessment Law Compilation & Property Tax Provisions

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Title Source: Supreme Court: Assessment Law Compilation and Property Tax Provisions

Law: Act No. 3995

Decision Date: Dec 5, 1932

The Assessment Law governs the assessment and collection of real property tax in the Philippines, outlining the tax incidence, exemptions, valuation principles, payment terms, penalties, and procedures for appeal and sale of delinquent properties.

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